Civic Intelligence

Andrew Jackson Council Boy Scouts of America

EIN 64-0303071 • 501(c)3 • Flowood, MS

View Organization Page

Profile

To prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law.

2506 Lakeland Drive Suite 320Flowood, MS 39232

www.bsa-jackson.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

67th percentile

0.29x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

1.69x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

11th percentile

-25%

Higher net margin than 11% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$184,097

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

19th percentile

-5.6%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-22%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$5,737,004

Down $339,279 (-5.6%) from 2023

Liabilities

Down

$1,662,173

Down $35,227 (-2.1%) from 2023

Net Assets

Down

$4,074,831

Down $304,052 (-6.9%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin11th percentile

Revenue

Down

$982,606

Down $281,718 (-22%) from 2023

Expenses

Down

$1,232,566

Down $218,326 (-15%) from 2023

Net Income

Down

-$249,960

Down $63,392 (-34%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $3,139,418Liabilities 2011: $532,287Net Assets 2011: $2,607,1312011Assets 2012: $3,655,918Liabilities 2012: $676,989Net Assets 2012: $2,978,9292012Assets 2013: $4,373,768Liabilities 2013: $541,975Net Assets 2013: $3,831,7932013Assets 2014: $5,614,331Liabilities 2014: $489,926Net Assets 2014: $5,124,4052014Assets 2015: $6,333,455Liabilities 2015: $1,210,841Net Assets 2015: $5,122,6142015Assets 2016: $6,762,303Liabilities 2016: $1,395,982Net Assets 2016: $5,366,3212016Assets 2017: $6,793,229Liabilities 2017: $1,483,119Net Assets 2017: $5,310,1102017Assets 2018: $7,057,886Liabilities 2018: $2,128,445Net Assets 2018: $4,929,4412018Assets 2019: $6,079,526Liabilities 2019: $1,931,148Net Assets 2019: $4,148,3782019Assets 2020: $8,455,776Liabilities 2020: $1,940,126Net Assets 2020: $6,515,6502020Assets 2021: $8,528,730Liabilities 2021: $3,339,913Net Assets 2021: $5,188,8172021Assets 2022: $6,665,458Liabilities 2022: $2,109,442Net Assets 2022: $4,556,0162022Assets 2023: $6,076,283Liabilities 2023: $1,697,400Net Assets 2023: $4,378,8832023Assets 2024: $5,737,004Liabilities 2024: $1,662,173Net Assets 2024: $4,074,8312024

Highlighted filing

2024

Assets$5,737,004
Liabilities$1,662,173
Net Assets$4,074,831
Open 2024 Filing

Operations Trend

Revenue Growth13th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2011: $1,553,821Expenses 2011: $1,588,998Net Income 2011: -$35,1772011Revenue 2012: $2,909,935Expenses 2012: $1,702,769Net Income 2012: $1,207,1662012Revenue 2013: $2,666,527Expenses 2013: $1,827,522Net Income 2013: $839,0052013Revenue 2014: $1,809,426Expenses 2014: $1,760,009Net Income 2014: $49,4172014Revenue 2015: $1,897,287Expenses 2015: $1,855,837Net Income 2015: $41,4502015Revenue 2016: $2,095,060Expenses 2016: $1,973,018Net Income 2016: $122,0422016Revenue 2017: $1,929,713Expenses 2017: $2,159,317Net Income 2017: -$229,6042017Revenue 2018: $1,733,560Expenses 2018: $1,991,572Net Income 2018: -$258,0122018Revenue 2019: $1,683,713Expenses 2019: $2,309,604Net Income 2019: -$625,8912019Revenue 2020: $3,741,779Expenses 2020: $1,424,567Net Income 2020: $2,317,2122020Revenue 2021: $1,820,251Expenses 2021: $1,617,357Net Income 2021: $202,8942021Revenue 2022: $1,576,204Expenses 2022: $1,625,004Net Income 2022: -$48,8002022Revenue 2023: $1,264,324Expenses 2023: $1,450,892Net Income 2023: -$186,5682023Revenue 2024: $982,606Expenses 2024: $1,232,566Net Income 2024: -$249,9602024

Highlighted filing

2024

Revenue$982,606
Expenses$1,232,566
Net Income-$249,960
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,737,004
Liabilities
$1,662,173
Net assets
$4,074,831
Revenue
$982,606
Expenses
$1,232,566
Net income
-$249,960
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.74$1.66$4.07$0.98$1.23$0.25
2023Detailed filing. Detailed filing data is available for this year.$6.08$1.70$4.38$1.26$1.45$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.67$2.11$4.56$1.58$1.63$0.05
2021Detailed filing. Detailed filing data is available for this year.$8.53$3.34$5.19$1.82$1.62$0.20
2020Detailed filing. Detailed filing data is available for this year.$8.46$1.94$6.52$3.74$1.42$2.32
2019Detailed filing. Detailed filing data is available for this year.$6.08$1.93$4.15$1.68$2.31$0.63
2018Detailed filing. Detailed filing data is available for this year.$7.06$2.13$4.93$1.73$1.99$0.26
2017Detailed filing. Detailed filing data is available for this year.$6.79$1.48$5.31$1.93$2.16$0.23
2016Summary only. Only limited summary data is available for this year.$6.76$1.40$5.37$2.10$1.97$0.12
2015Summary only. Only limited summary data is available for this year.$6.33$1.21$5.12$1.90$1.86$0.04
2014Summary only. Only limited summary data is available for this year.$5.61$0.49$5.12$1.81$1.76$0.05
2013Summary only. Only limited summary data is available for this year.$4.37$0.54$3.83$2.67$1.83$0.84
2012Summary only. Only limited summary data is available for this year.$3.66$0.68$2.98$2.91$1.70$1.21
2011Summary only. Only limited summary data is available for this year.$3.14$0.53$2.61$1.55$1.59$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 11, 2025
Return Version
2024v5.0
Gross Receipts
$1,218,123
Mission and Program Overview

Mission

To prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scout oath and law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,284,611$3,065,786▼ $218,825
Investments Other Securities$2,216,758$2,170,143▼ $46,615
Pledges and Grants Receivable$303,943$151,833▼ $152,110
Cash and Non-Interest-Bearing Accounts$35,912$143,015▲ $107,103
Prepaid Expenses and Deferred Charges$26,706$33,212▲ $6,506
Inventories for Sale or Use$34,049$23,494▼ $10,555
Accounts Receivable$2,980$4,610▲ $1,630
Total Assets$6,076,283$5,737,004▼ $339,279
Other Assets Total$171,324$144,911▼ $26,413
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,307,515$1,290,499▼ $17,016
Other Liabilities$298,248$271,835▼ $26,413
Accounts Payable and Accrued Expenses$64,308$60,573▼ $3,735
Escrow Account Liability$15,251$38,688▲ $23,437
Deferred Revenue$12,078$578▼ $11,500
Total Liabilities$1,697,400$1,662,173▼ $35,227
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,718,298$3,632,192▼ $86,106
Net Assets Without Donor Restrictions$660,585$442,639▼ $217,946
Total Net Assets Fund Balance$4,378,883$4,074,831▼ $304,052
Total Liabilities and Net Assets / Fund Balance$6,076,283$5,737,004▼ $339,279

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,543,337$2,601,395$5,144,732
Equipment$82,862$584,207$667,069
Other Land Buildings$159,065$414,811$573,876
Land$280,522-$272,522
Other Securities$2,170,143--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,147,111-▲ $66,199$-112,814$3,100,496
2023$3,417,985$1,775▲ $171,607$-444,256$3,147,111
2022$4,918,846$2,316▼ $467,310$-1,035,867$3,417,985
2021$4,687,555$49,609▲ $236,055$-54,373$4,918,846
2020$1,925,695$2,770,653▲ $55,211$-64,004$4,687,555
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kenneth KerchevalCEO/scout ExFT$156,860$27,237$184,097
Kenneth KerchevalCEO/scout Executive-$156,860$27,237$184,097

Board Members and Trustees

NameTitle
Art SpratlinBoard Member
Billy BoykinBoard Member
Billy EdwardsBoard Member
Charles JohnsonBoard Member
Chesley JamesBoard Member
Chris GibbsBoard Member
Eddie MartinezBoard Member
Gafford WhiteBoard Member
Greg GearhartBoard Member
James BellBoard Member
Jeff SmithBoard Member
John LauderdaleBoard Member
Jonathan KiserBoard Member
Kendall GarawayBoard Member
Margaret MclartyBoard Member
Randy BoylesBoard Member
Reed BransonBoard Member
Robert ArledgeBoard Member
Tom WiygulBoard Member
Trey CurryBoard Member
Wally MajorsBoard Member
Andy DillonCouncil Comm
Vonda ReevesCouncil Exec
James McculloughCouncil Pres
Baxtor HowellCouncil Trea
Jay CookeCouncil V.p.
Andy MiddletonCouncil VP a
Ben WaltonCouncil VP a
Durr BoylesCouncil VP a
Ramona AlexanderCouncil VP a
Steve ZachowCouncil VP a
Steve RayCouncil VP D
Paul VarnerCouncil VP F
Revenue and Support

Revenue Composition

Contributions and Grants
$550,794
Program Service Revenue
$295,795
Investment Income
$135,116
Other Revenue
$901
All Other Contributions
$466,325
Change in Net Assets
$-249,960

Audited Revenue Reconciliation

Revenue per Audited Statements
$967,781
Revenue Not Reported on Financial Statements
$14,825
Revenue Not Reported on Form 990
$-54,092
Total Revenue per Audited Statements
$913,689
Total Revenue per Form 990
$982,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$785,927
Salaries, Compensation, and Employee Benefits$446,639
Total Fundraising Expense$68,425
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$219,360$9,334$4,668$233,362
Other Salaries and Wages$175,326$9,823$10,805$195,954
Current Officers, Directors, Trustees, and Key Employees$145,436$18,410$20,251$184,097
Occupancy$86,779$2,658-$89,437
Insurance$72,362$1,756-$74,118
Interest$56,064$11,483-$67,547
Fees for Services Accounting-$61,577-$61,577
Payments to Affiliates-$32,457-$32,457
Travel$15,935$1,621$13,107$30,663
Other Employee Benefits$22,741$2,734$3,008$28,483
Payroll Taxes$22,954$2,108$2,319$27,381
Fees for Services Other$13,462$966$1,072$15,500
Fees for Service Investment Mgmnt Fees-$14,825-$14,825
Conferences and Meetings$242$1,065$10,361$11,668
Pension Plan Contributions$8,472$1,072$1,180$10,724
Office Expenses$7,287$704$1,140$9,131
Other Expenses$4,898$632$113$5,011
All Other Expenses$803--$803
Total Functional Expenses$987,492$176,649$68,425$1,232,566

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,232,566
Expenses per Audited Statements$1,217,741
Total Expenses per Audited Statements$1,217,741
Expenses Not Reported on Financial Statements$14,825
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$95,329
Fundraising Gross Income$95,329
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Popcorn Sales$101,684$66,305$66,305$0
Sporting Clays$43,450$18,350$18,350$0
Total Events$178,374$95,329$95,329-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Bsa Settlement Loss Estimate$189,000
Operating Lease Liability$82,835
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Active members may elect the members of the governing body and approve significant decisions of the governing body.”

Form 990, Page 6, Part VI, Line 7A

“Active members may elect members at large, regular members of the executive board, and officers of the corporation other than the scout executive.”

Form 990, Page 6, Part VI, Line 7B

“Active members may vote at the annual meeting to receive and approve financial statements showing the financial position of the corporation as of the close of its most recent complete fiscal year and the results of operations during such year, and transacting such other business as may come before the meeting. Active members may vote in other regular meetings and special meetings, including proposals to merge or consolidate.”

Form 990, Page 6, Part VI, Line 11B

“The organization's management reviews the form 990 prior to its submission to the irs.”

Form 990, Page 6, Part VI, Line 12C

“The executive board monitors and enforces the conflict of interest policy.”

Form 990, Page 6, Part VI, Line 15A

“The executive board approves the compensation of the scout executive.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Andrew Jackson Council
EIN
64-0303071
Phone
6019486111
Address
2506 LAKELAND DRIVE SUITE 320, FLOWOOD, MS 39232
Doing Business As
Council 303

Signing Officer

Name
Kenneth Kercheval
Title
CEO/scout Executive
Phone
6019486111
Signed
2025-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Kercheval
Formed
1937
Legal Domicile
Ms
Voting Board Members
33
Independent Board Members
33
Employees
64

Preparer

Firm
Tann Brown & Russ Co Pllc
Address
1501 LAKELAND DRIVE SUITE 300, JACKSON, MS 39216-4841
Preparer
Scott a Hodges
Phone
6013544926
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

“The organization holds custodial funds for local units.”

Schedule D, Page 2, Part V, Line 4

“To generate investment income for use in supporting the operations of the andrew jackson council.”

Raw XML AppendixShowing 400 of 745 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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